{"id":7853,"date":"2026-02-03T15:53:31","date_gmt":"2026-02-03T10:23:31","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=7853"},"modified":"2026-02-03T15:53:31","modified_gmt":"2026-02-03T10:23:31","slug":"special-additional-duty-refund-allowed-despite-nil-vat-on-imported-goods-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/special-additional-duty-refund-allowed-despite-nil-vat-on-imported-goods-hc","title":{"rendered":"Special Additional Duty Refund Allowed Despite Nil VAT on Imported Goods | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000415353\/though-vatsales-tax-on-products-imported-sold-was-nilzero-refund-of-special-additional-duty-not-to-be-denied-hc\">HLG Trading vs. Principal Commissioner of Customs, Chennai (2026) 38 Centax 158 (Mad.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>C. Saravanan<\/strong>, J.<\/li>\n<li><strong>Shri B. Satish Sundar<\/strong>, for the Petitioner.<\/li>\n<li><strong>Ms Anu Ganesan<\/strong>, Senior Standing Counsel, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant filed for a refund of Special Additional Duty of Customs on imported products, even though VAT\/Sales tax applicable on such products as sold by them was nil\/zero. Returns were filed and duly certified by a Chartered Accountant, showing compliance with the applicable VAT\/Sales tax requirements. The Department did not dispute the filing or certification but questioned the admissibility of the refund on the grounds of zero VAT\/Sales tax. The matter was accordingly placed before the High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that a refund under Notification No. 102\/2007-Cus. is admissible despite the VAT\/Sales tax applicable on the imported products being nil\/zero. It was observed that the appellant had appropriately discharged the tax liability by filing returns certified by a Chartered Accountant, and that a nil rate of VAT\/Sales tax qualifies as an appropriate payment under Section 27A of the Customs Act, 1962. Consequently, the claim for a refund of Special Additional Duty could not be denied.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li>G.T. Jayanti Agrochem (India) Pvt. Ltd. v. Commissioner \u2014 W.P. Nos. 20995-20998 of 2016 &amp; 2578-2581 of 2017, decided on 13-7-2020 by Madras High Court \u2014 Reversed [Para 3]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2025%20(391)%20E.L.T.%20297%20(Bom.)&amp;itemType=AP\">Ajay Industrial Corporation Ltd. v. Deputy Commissioner<\/a> \u2014 2025 (391) E.L.T. 297 (Bom.) = (2024) 24 Centax 396 (Bom.) \u2014 Relied on [Paras 24, 26]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(338)%20E.L.T.%20263%20(Mad.)&amp;itemType=AP\">Amicus Communications v. Commissioner<\/a> \u2014 2016 (338) E.L.T. 263 (Mad.) \u2014 Referred [Para 22]<\/li>\n<li>BPL Ltd. v. R. Sudhakar \u2014 (2004) 7 SCC 219 \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(319)%20E.L.T.%20616%20(S.C.)&amp;itemType=AP\">Commissioner v. Finacord Chemicals (P) Ltd.<\/a> \u2014 2015 (319) E.L.T. 616 (S.C.) \u2014 Referred [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(367)%20E.L.T.%20772%20(A.P.)&amp;itemType=AP\">Commissioner v. Gaytri Timber Pvt. Ltd.<\/a> \u2014 2019 (367) E.L.T. 772 (A.P.) \u2014 Referred [Para 16]<\/li>\n<li>Dish TV India Ltd. v. Union of India \u2014 2018 SCC Online Del 10793 \u2014 Referred [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(386)%20E.L.T.%20245%20Ker.)&amp;itemType=AP\">Elite Green Pvt. Ltd. v. Under Secretary, Ministry of Finance<\/a> \u2014 2023 (386) E.L.T. 245 Ker.) \u2014 Referred [Para 22]<\/li>\n<li>HLG Trading v. Commissioner \u2014 W.P. No. 37472 of 2016, decided on 24-1-2020 by Madras High Court \u2014 Relied on [Para 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(374)%20E.L.T.%20519%20(Mad.)&amp;itemType=AP\">Johnson Lifts Pvt. Ltd. v. Assistant Commissioner<\/a> \u2014 2020 (374) E.L.T. 519 (Mad.) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(383)%20E.L.T.%20528%20(Mad.)&amp;itemType=AP\">Karnataka Power Corporation Ltd. v. Commissioner<\/a> \u2014 2023 (383) E.L.T. 528 (Mad.) = (2022) 1 Centax 81 (Mad.) \u2014 Relied on [Paras 24, 27]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(294)%20E.L.T.%20211%20(Mad.)&amp;itemType=AP\">KSJ Metal Impex (P) Ltd. v. Under Secretary (Cus.), Ministry of Finance<\/a> \u2014 2013 (294) E.L.T. 211 (Mad.) \u2014 Referred [Para 16]<\/li>\n<li>Kutoba Agricultural Machinery India Pvt. Ltd. v. Commissioner \u2014 2017 SCC OnLine CESTAT 4916 \u2014 Relied on [Paras 4, 5, 6, 29]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20968%20(Del.)&amp;itemType=AP\">Micromax Informatics Limited v. Union of India<\/a> \u2014 2018 (361) E.L.T. 968 (Del.) \u2014 Referred [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(367)%20E.L.T.%20707%20(Mad.)&amp;itemType=AP\">P.P. Products Ltd. v. Commissioner<\/a> \u2014 2019 (367) E.L.T. 707 (Mad.) \u2014 Referred [Para 14]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(333)%20E.L.T.%2033%20(Del.)&amp;itemType=AP\">Principal Commissioner v. Riso India Pvt. Ltd.<\/a> \u2014 2016 (333) E.L.T. 33 (Del.) \u2014 Referred [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(273)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Ranbaxy Laboratories Ltd. v. Union of India<\/a> \u2014 2011 (273) E.L.T. 3 (S.C.) \u2014 Referred [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(297)%20E.L.T.%2014%20(Mad.)&amp;itemType=AP\">Shakun Overseas Ltd. v. Commissioner<\/a> \u2014 2013 (297) E.L.T. 14 (Mad.) \u2014 Referred [Para 22]<\/li>\n<li>Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association \u2014 (1992) 3 SCC 1 \u2014 Referred [Para 14]<\/li>\n<li>Under Secretary (Cus.), Ministry of Finance v. Parmar International \u2014 W.A. No. 927 of 2013, decided on 25-4-2022 \u2014 Referred [Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(388)%20E.L.T.%20399%20(S.C.)&amp;itemType=AP\">Union of India v. B.T. Patil &amp; Sons<\/a> \u2014 2024 (388) E.L.T. 399 (S.C.) = (2024) 15 Centax 101 (S.C.) \u2014 Relied on [Paras 24, 25]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>C.B.E. &amp; C. <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%206%2F2008-Cus.&amp;itemType=AP\">Circular No. 6\/2008-Cus.<\/a> dated 28-4-2008 [Para 11]<\/li>\n<li>C.B.E. &amp; C. <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20869%2F7%2F2008-CX.&amp;itemType=AP\">Circular No. 869\/7\/2008-CX.<\/a>, dated 16-5-2008 [Para 20]<\/li>\n<li>C.B.E. &amp; C. <a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2018%2F2013-Cus.&amp;itemType=AP\">Circular No. 18\/2013-Cus.<\/a>, dated 29-4-2013 [Paras 20, 21]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%20102%2F2007-Cus.&amp;itemType=AP\">Notification No. 102\/2007-Cus.<\/a>, dated 14-9-2007 [Para 28]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: HLG Trading vs. Principal Commissioner of Customs, Chennai (2026) 38&hellip;<\/p>\n","protected":false},"author":19,"featured_media":7862,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-7853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Special Additional Duty Refund Allowed Despite Nil VAT on Imported Goods | HC<\/title>\n<meta name=\"description\" content=\"HC ruling holding that refund of Special Additional Duty cannot be denied merely because VAT\/Sales tax was nil or zero.\" \/>\n<meta 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